OPINION.
DISNEY, Judge:
This case involves income tax for that portion of the calendar year 1944 ended on July 20, 1944. The only question involved is whether there may be deducted from the income of the decedent, James W. Hubbell, during his lifetime, the amount of a check given by him to the State of New York for taxes where, after his death payment was refused upon presentation because of such death. All facts were stipulated. The stipulation is...
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